Cost Accounting

I'm preparing for an exam on Monday and I need the solutions for these 3 questions.
Thank you,

Sample problem 1.
KC Manufacturing, which began operations on January 1 of the current year, produces an industrial scraper that sells for $325 per unit. Information related to the current year's activities follows.

Number of scrapers produced 20,000
Number of scrapers sold 17,000
Variable costs per unit:
Direct materials $25
Direct labor 35
Manufacturing overhead 60
Annual fixed costs:
Manufacturing overhead $400,000
Selling and administrative 140,000

KC carries its finished-goods inventory at the average unit cost of production. There was no work in process at year-end.

Required:
A. Compute the company's average unit cost of production.
B. Determine the cost of the December 31 finished-goods inventory.
C. Compute the company's cost of goods sold.
D. If next year's production increases to 23,000 units and general cost behavior patterns do not change, what is the likely effect on:
1. The direct-labor cost of $35 per unit? Why?
2. The fixed manufacturing overhead cost of $400,000? Why?

Sample problem 2.
The selected data that follow relate to the Berger Furniture Company.

Direct material purchased $160,000
Direct material used 79,000
Direct labor 170,000
Manufacturing overhead incurred 100,000
Manufacturing overhead applied 90,000

During the year, products costing $310,000 were completed, and products costing $316,000 were sold for $455,000.

Required:
Prepare journal entries to record the preceding transactions and events.

Sample problem 3.
The wholesale division of Navigator Enterprises is considering the installation of a just-in-time purchasing system. The company's accountant has provided the following figures if the system is adopted:
? Sales lost because of out-of-stock situations will total 5,500 units, with each unit producing an average profit for the firm of $23.
? The overall inventory will drop by $700,000. Navigator can invest these funds elsewhere and produce a return of 13%.
? A leased warehouse (monthly rent of $3,000) will no longer be needed.
? Two warehouse employees (total annual salary cost of $43,000) will be transferred elsewhere in the firm.
? Annual property taxes and insurance are expected to fall by $18,900.
? In order to keep valued customers, Navigator will occasionally have to use air freight when an out-of-stock situation arises, resulting in added cost for the company of $2,300.

Required:
A. Determine whether it is financially advantageous over a 12-month period for Navigator to adopt the just-in-time system.
B. How would Navigator describe the "ideal supplier" if the company adopts the just-in-time system.